search query: @journal_id 423 / total: 1061
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| Author: | Afriat, Ch. |
| Title: | Pour une reconnaissance de l'investissement intellectuel = A deeper appreciation of intellectual investment |
| Journal: | Revue Francaise de Gestion
1992 : JAN-FEB, NO. 87, p. 38-44 |
| Index terms: | INVESTMENT EDUCATION FRANCE CREATIVITY COMPETITIVENESS FINANCIAL ANALYSIS ACCOUNTING |
| Language: | fre |
| Abstract: | Faced with a need to compete today in an international economic environment, companies are devoting a growing proportion of their expenditures to non-material investment. Arguments are presented that investment into the intellectual human capital is one of the key factors in maintaining the company's competitiveness. Three types of non-material investment are identified. A number of problems of financial analysis and accounting techniques are described and investigated.Some lessons of the French experience in this field are summarized. |
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